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Please use this identifier to cite or link to this item: http://hdl.handle.net/10373/686

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Title: Performance measurement in strategic human resource management
Authors: Kouhy, Reza
Vedd, Rishma
Affiliation: University of Abertay Dundee. Dundee Business School
University of Abertay Dundee. Dundee Business School
Keywords: Management accounting
Strategic management accounting
Human resource management
Human resource accounting
Human resource accounting
Issue Date: 2000
Publisher: Inderscience
Type: Journal Article
Refereed: peer-reviewed
Rights: Published version (c)Inderscience, available from http://dx.doi.org/doi:10.1504/IJBPM.2000.000073
Citation: Kouhy, R. and Vedd, R. 2000.Performance measurement in strategic human resource management. International Journal of Business Performance Management. 2000.2(1-3): pp. 137-156. [Online] Available from http://dx.doi.org/doi:10.1504/IJBPM.2000.000073
Abstract: Pressures such as increasing competition, technological developments and rapidly changing environments have forced organisations a) to be innovative and cost effective, b) to improve quality and productivity, and c) to be flexible and to search for strategies that will give a sustainable competitive advantage. By utilising more effectively their human resources, organisations can enhance their competitiveness. Armstrong [1] suggests that in order to improve performance, Human Resource Management (HRM) must be able to understand the language of Management Accounting (MA). MA is partly about providing information in the context of the Strategic Management process. This empirical study examines the current role of MA in relation to the entire Strategic Human Resource Management (SHRM) process using data from a 1998 survey of Finance Directors and Human Resource Directors in the UK's top companies with 1000 plus employees. The results reveal that management accountants do play a role in providing information for decision-making, setting targets, and performance measurement in the SHRM process. The views on the MA role in the future are that it should be as a more collaborative and partnership relationship with human resource managers.
URI: http://hdl.handle.net/10373/686
ISSN: 1368-4892
Appears in Collections:Dundee Business School Collection

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